UniFirst Corporation

68 Jonspin Road

Wilmington, Massachusetts 01887-1086

Telephone (978) 658-8888

Facsimile (978) 988-0659

 

March 10, 2009

 

 

 

VIA EDGAR AND OVERNIGHT COURIER

 

Mr. Larry Spirgel

Assistant Director

United States Securities and Exchange Commission

100 F St. NE

Washington, DC 20549

 

Re:

UniFirst Corporation

 

Form 10-K for the fiscal year ended August 30, 2008

 

Filed November 13, 2008

 

File No. 000-08504

 

Dear Mr. Spirgel:

 

We respectfully inform the Commission that we will be providing our responses to your letter dated March 5, 2009 on or before April 3, 2009. This is consistent with the discussion on March 9, 2009 between our outside counsel, Scott Chase of Goodwin Procter LLP and Staff Attorney John Harrington.

 

We appreciate Mr. Harrington’s agreement to the extension, and we are working on preparing responses to the comments in your letter. Please let us know if you have any questions.

 

Thank you for your assistance.

 

Very truly yours,

 

/s/ Steven S. Sintros

Steven S. Sintros

Vice President and Chief Financial Officer

 

cc: John J. Harrington, Staff Attorney